The Brazilian attacker made his comeback from knee surgery as a substitute in Sunday's 3-0 win over Fulham and has now been brought in for his first start of 2023.
Jesus's inclusion is one of five changes that Mikel Arteta makes for the second leg following last week's 2-2 draw, with Reiss Nelson also coming in from the outset as Bukayo Saka and Leandro Trossard drop out.
Gabriel Martinelli has kept Emile Smith Rowe at bay again, while Jorginho and Fabio Vieira unsurprisingly replace Thomas Partey and Martin Odegaard in the engine room.
Despite recovering from illness, Kieran Tierney once again loses out to Oleksandr Zinchenko, but Takehiro Tomiyasu has demoted Ben White to the bench.
Following a mix-up between Jakub Kiwior and Matt Turner last week, neither man makes the first XI here, as Aaron Ramsdale, Gabriel Magalhaes and William Saliba hold their places.
Arsenal starting lineup: Ramsdale; Tomiyasu, Saliba, Gabriel, Zinchenko; Jorginho, Vieira, Xhaka; Nelson, Jesus, Martinelli
Substitutes: Turner, Hillson, Tierney, White, Partey, Saka, Odegaard, Smith Rowe, Kiwior, Holding, Trossard
Bordeaux 
Dunkerque 
Arsenal 
Chelsea 
Leicester 
Southampton 
Lazio 
Juventus 
Nizhny Novgorod 
Lokomotiv Moscow 
Lorient 
Paris Saint Germain 
Monaco 
Lille 
Everton 
Liverpool 
Manchester Utd 
Sheffield Utd 
Marseille 
Nice 
Atalanta 
Fiorentina 
Ajax 
Excelsior 
Heerenveen 
PSV 
CSKA Moscow 
Spartak Moscow 
Udinese 
Roma 
Brighton 
Manchester City 
Go Ahead Eagles 
Feyenoord 
Montpellier 
Nantes 
Real Sociedad 
Real Madrid 
Dnipro-1 
Dynamo Kyiv 
West Ham 
Shakhtar Donetsk 
Inter 
Torino 
Bayern Munich 
Eintracht Frankfurt 
FC Augsburg 
Werder Bremen 
RB Leipzig 
Borussia Dortmund 
SC Freiburg 
VFL Wolfsburg 
Burnley 
Sampdoria 
Como 
AC Milan